This course guide will expose learners to the main role of corporate finance in modern businesses. Unit 2 offers the overview of basic accounting concepts and principles, particularly the main sources of accounting information of companies i.e. financial statements. Unit 3 introduces learners to the basic concept of time value of money that lays the foundation behind some of the important valuation methods in finance, such as the valuation of bonds and stocks. A basic understanding of the measurements for risks and returns, and the risk-return trade-off relationship are introduced in Unit 4. The last Unit introduces learners to various investment criteria methods of evaluating investment projects.